1-Jul-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0333
Tax Units with Zero or Negative Tax Liability, 2009-20191
Tax Units (thousands) 2
Calendar Year
2013
2014
2009
2010
2011
2012
2015
2016
2017
2018
2019
151.5
153.5
155.4
157.3
159.7
161.8
164.0
166.0
168.0
170.0
171.9
68.9
44.9
56.9
36.6
53.5
34.0
53.8
33.7
54.2
33.5
55.1
33.6
55.9
33.6
56.7
33.7
57.5
33.8
58.4
33.9
34.9
22.8
30.2
19.4
29.0
18.4
29.6
18.5
30.3
18.7
31.4
19.1
32.2
19.4
33.2
19.7
34.1
20.1
35.0
20.4
20.3
13.4
20.3
13.2
19.9
12.8
19.8
12.6
20.5
12.9
21.5
13.3
22.8
13.9
23.8
14.4
24.9
14.8
25.9
15.2
27.0
15.7
71.0
46.9
69.2
45.1
62.6
40.3
59.3
37.7
59.5
37.3
60.0
37.1
60.7
37.0
61.5
37.1
62.3
37.1
63.2
37.2
64.1
37.3
35.0
22.8
32.9
21.2
31.7
20.2
32.2
20.2
32.9
20.4
33.9
20.7
34.7
20.9
35.6
21.2
36.6
21.5
37.5
21.8
20.3
13.4
20.3
13.2
20.4
13.2
20.4
13.0
21.1
13.2
22.1
13.7
23.4
14.3
24.4
14.7
25.5
15.2
26.5
15.6
27.6
16.0
71.0
46.9
69.2
45.1
71.0
45.7
67.8
43.1
68.0
42.6
68.4
42.3
69.3
42.2
69.8
42.1
70.4
41.9
71.2
41.9
71.9
41.8
35.0
22.8
35.9
23.1
34.6
22.0
35.0
21.9
35.6
22.0
36.6
22.3
37.5
22.6
38.3
22.8
39.2
23.1
40.1
23.3
20.3
13.2
20.5
13.2
20.4
13.0
21.1
13.2
22.2
13.7
23.5
14.3
24.5
14.7
25.5
15.2
26.6
15.6
27.6
16.0
CURRENT LAW
Tax Units with Zero or Negative Individual Income Tax
Number (millions)
As percent of all tax units
71.0
46.9
Tax Units with Zero or Negative Sum of Income and Payroll Taxes
Number (millions)
As percent of all tax units
36.2
23.9
Tax Units with Zero or Negative Income and Payroll Tax
Number (millions)
As percent of all tax units
ADMINISTRATION BASELINE 3
Tax Units with Zero or Negative Individual Income Tax
Number (millions)
As percent of all tax units
Tax Units with Zero or Negative Sum of Income and Payroll Taxes
Number (millions)
As percent of all tax units
36.2
23.9
Tax Units with Zero or Negative Income and Payroll Tax
Number (millions)
As percent of all tax units
ADMINISTRATION BUDGET PROPOSAL
4
Tax Units with Zero or Negative Individual Income Tax
Number (millions)
As percent of all tax units
Tax Units with Zero or Negative Sum of Income and Payroll Taxes
Number (millions)
As percent of all tax units
36.2
23.9
Tax Units with Zero or Negative Income and Payroll Tax
Number (millions)
As percent of all tax units
20.3
13.4
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0309-2)
(1) Calendar year.
(2) Excludes those that are dependents of other tax units.
(3) The Administration baseline extends all provisions in the 2001 and 2003 tax acts that are currently scheduled to sunset on 12/31/10 (the estate tax is retained at
its 2009 levels). The 2009 AMT patch is extended and the exemption, phaseout bracket threshold, and tax bracket threshold are indexed for inflation after 2009.
(4) Proposal extends the Making Work Pay Credit, the Earned Income Tax Credit expansion; the Saver's credit expansion; creates automatic 401(k)s and IRAs;
and extends the American Opportunity Tax Credit; reinstates the 36 percent and 39.6 percent rates; reinstates the personal exemption phaseout and limitation on
itemized deductions for those taxpayers with AGI over $250,000 (married) and $200,000 (single); imposes a 20 percent rate on capital gains and qualified
dividends for those taxpayers with AGI over $250,000 (married) and $200,000 (single); and limits the tax rate at which itemized deductions reduce tax liability to
28 percent.